United Nations handbook on selected issues in administration of double tax treaties for developing countries
| Other Authors: | , , |
|---|---|
| Format: | Book |
| Language: | Spanish |
| Published: |
New York :
United Nations,
2013.
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| Subjects: |
Table of Contents:
- An overview of the issues involved in the application of double tax treaties.
- Persons qualifying for treaty benefits.
- Taxation of residents on foreign source income.
- Taxation of non-residents.
- Taxation of non-residents on business profits.
- Taxation of non-resident service providers.
- Taxation of investment income and capital gains.
- Dispute resolution: the Mutual Agreement Procedure.
- Exchange of information.
- Improper use of tax treaties, tax avoidance and tax evasion.